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Vilken betydelse har inkomstskatter för ekonomiska beteenden? Hur påverkas ekonomiska beteenden av en skatteomläggning? Denna avhandling söker ge svar på båda dessa frågor. Den handlar främst om skattefusk och sparande. Den svenska inkomstbeskattningen ändras varje år. Ofta är det fråga om små ändringar. Ibland genomförs större ändringar – en skatteomläggning. En sådan genomfördes 1983-1985. I huvudsak innebar den sänkta marginalskatter och reducerade skattmässiga värden av avdrag. Skatteomläggningen har det uttalande syftet att stimulera sparande och arbete samt att bekämpa skattefusk, spekulation och inflation. Genom analyser av offentlig statistik och data från fyra intervjuundersökningar, genomförda 1982 - 1984, ger boken svar på mer specifika frågor som: Varför skattefuskar folk? Vilken roll spelar inkomstskatterna? Finns det olika typer av sparande som skiljer sig åt vad gäller sparbeteenden och reaktioner på sparstimulerande och andra ekonomiska åtgärder? Hur utvecklades inkomstskatterna, inkomsterna och det aggregerade hushållssparandet fram till och under 1982 års skatteomläggning? Hur utvecklades skattefusket, sparandet, andra ekonomiska beteenden och ekonomiska attityder under skatteomläggningens första hälft? Boken visar hur ekonomiska och psykologiska teorier och metoder kan kombineras för att besvara frågor som de ovan. I boken presenteras ett rikhaltigt såväl teoretisk som empiriskt material. Detta kan användas för att diskutera och bedöma tänkbara konsekvenser av kommande skatteomläggningar, andra ekonomisk-politiska åtgärder och åtgärder som t ex banker vidtar. Boken är av intresse både för praktiker och teoretiskt intresserade personer. / <p>Diss. Stockholm : Handelshögskolan, 1991</p>

The main thesis of these essays is that social phenomena are different from psychological phenomena and thus social sciences do not belong to behavioural sciences. Chapter 1 introduces the fundamental problem of the rational choice theory ("Macaulay's problem"): either the theory is empirical and false or it is without empirical content and true. Various suggested solutions to this problem are reviewed and criticized. It is argued that the problem is evaded once it is admitted that rational choice theory does not attempt to explain behaviour. It was developed to explain decreasing individual demand and its extension to behavioural sciences is illegitimate. In Chapter 2 the difference between the interpretation of rationality in choice theory and demand theory is shown. It is argued that choice theory must adopt the agent's point of view, while demand theory proceeds from the point of view of an observer. Chapter 3 applies the argument to the problem of indifference ("Nozick's problem"): it claims that choice theory must adopt strict ordering of alternatives because indifference is already accounted for in the description of the choice alternatives. The difference between the consumer perception and the objective price-quantity relation embodied in the demand function is further explored in Chapter 4 on the example of the Rothbardian demand theory. It is argued that the law of marginal utility defined in terms of subjective units (i.e. units relevant to the consumer) does not imply nonincreasing demand. Chapter 5 is complementary to the previous and attempts to answer the question, whether the concept of marginal utility is compatible with ordinalism. Finally, Chapter 6 discusses on the methodological level the difference between behavioural sciences and economics. It argues that the difference can be conveniently described with the help of Popper's concepts of 'World 2'and 'World 3'.

Com o final da Segunda Guerra Mundial, ocorrem grandes transformações nos campos comerciais, políticos e sociais. As nações ocidentais, em especial o continente europeu, passam a supervalorizar suas crianças e seus jovens, valor este que rapidamente se estende às Américas. Intensificam-se os estudos que visam a compreender a etapa adolescente na vida humana. O adolescente adquire um novo status social e, com isso, um novo significado na sociedade que é inclusive representado por escolhas de consumo. A pergunta central do presente trabalho é se a teoria do consumidor descreve as escolhas que os adolescentes realizam, ou seja, se os axiomas que a constituem respondem adequadamente aos comportamentos percebidos no consumo adolescente. Considerando-se a teoria do consumidor como uma teoria normativa em que o indivíduo apresenta uma racionalidade instrumental, questiona-se se essa estrutura de análise descreve o comportamento de consumo frente às mudanças biopsicossociais que estes adolescentes estão passando e se tal teoria respalda as escolhas deles. Este trabalho também apresenta um conceito de adolescência e novos subsídios para interpretar o comportamento de consumo aos olhos da Economia, porém sem esquecer o caráter multidisciplinar, pois os adolescentes estão em um período de transformações biológicas, psicológicas e sociais que impactam como eles realizam suas escolhas. / With the end of the Second World War occurred great transformations, in social, political and commercial fields. The western nations, especially those in continental Europe, placed a huge value on the children and their youth, this value spread rapidly to the Americas. Studies aimed at understanding the adolescent stage of human life intensified. The adolescent acquired a new social “status” and, with this a new representation in society that was more inclusive, representing the choices of consumption. The central question of this work that the Theory of Consumption describes, are the choices that the adolescents are carrying through. The axioms constitute that they answer adequately to the perceived behaviours in adolescent consumption. It is considered that the Theory of Consumption is a normative theory, in that the individual is presented as a rational instrument, if the structure of analysis describes the consumption behaviour ahead of bio-psychosocial changes that these adolescents are passing through and endorses their choices. This work also presents the concept of adolescence and the new subsidies by interpreting the behaviour of consumption looking at the economy, to put, without forgetting the multidisciplinary, therefore the adolescents are in a period of transformations, biological, psychological and social that impact on how they carry through their choices.

Diss. Stockholm : Handelshögskolan, 2009

Diss. (sammanfattning) Uppsala : Sveriges lantbruksuniv., 2007. / Härtill 4 uppsatser.

Com o final da Segunda Guerra Mundial, ocorrem grandes transformações nos campos comerciais, políticos e sociais. As nações ocidentais, em especial o continente europeu, passam a supervalorizar suas crianças e seus jovens, valor este que rapidamente se estende às Américas. Intensificam-se os estudos que visam a compreender a etapa adolescente na vida humana. O adolescente adquire um novo status social e, com isso, um novo significado na sociedade que é inclusive representado por escolhas de consumo. A pergunta central do presente trabalho é se a teoria do consumidor descreve as escolhas que os adolescentes realizam, ou seja, se os axiomas que a constituem respondem adequadamente aos comportamentos percebidos no consumo adolescente. Considerando-se a teoria do consumidor como uma teoria normativa em que o indivíduo apresenta uma racionalidade instrumental, questiona-se se essa estrutura de análise descreve o comportamento de consumo frente às mudanças biopsicossociais que estes adolescentes estão passando e se tal teoria respalda as escolhas deles. Este trabalho também apresenta um conceito de adolescência e novos subsídios para interpretar o comportamento de consumo aos olhos da Economia, porém sem esquecer o caráter multidisciplinar, pois os adolescentes estão em um período de transformações biológicas, psicológicas e sociais que impactam como eles realizam suas escolhas. / With the end of the Second World War occurred great transformations, in social, political and commercial fields. The western nations, especially those in continental Europe, placed a huge value on the children and their youth, this value spread rapidly to the Americas. Studies aimed at understanding the adolescent stage of human life intensified. The adolescent acquired a new social “status” and, with this a new representation in society that was more inclusive, representing the choices of consumption. The central question of this work that the Theory of Consumption describes, are the choices that the adolescents are carrying through. The axioms constitute that they answer adequately to the perceived behaviours in adolescent consumption. It is considered that the Theory of Consumption is a normative theory, in that the individual is presented as a rational instrument, if the structure of analysis describes the consumption behaviour ahead of bio-psychosocial changes that these adolescents are passing through and endorses their choices. This work also presents the concept of adolescence and the new subsidies by interpreting the behaviour of consumption looking at the economy, to put, without forgetting the multidisciplinary, therefore the adolescents are in a period of transformations, biological, psychological and social that impact on how they carry through their choices.